<SEC-DOCUMENT>0001193125-21-331534.txt : 20220104
<SEC-HEADER>0001193125-21-331534.hdr.sgml : 20220104
<ACCEPTANCE-DATETIME>20211116201001
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-21-331534
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20211116

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CREDIT SUISSE ASSET MANAGEMENT INCOME FUND INC
		CENTRAL INDEX KEY:			0000810766
		IRS NUMBER:				232451535
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ELEVEN MADISON AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10010
		BUSINESS PHONE:		212-325-2000

	MAIL ADDRESS:	
		STREET 1:		ELEVEN MADISON AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10010

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CSAM INCOME FUND
		DATE OF NAME CHANGE:	19990830

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BEA INCOME FUND INC
		DATE OF NAME CHANGE:	19950828

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CS FIRST BOSTON INCOME FUND INC
		DATE OF NAME CHANGE:	19950420
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>SEC Comment Response letter</TITLE>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:9pt; font-family:Times New Roman">787 Seventh Avenue</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:9pt; font-family:Times New Roman">New York, NY 10019-6099</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:9pt; font-family:Times New Roman">Tel: 212 728 8000</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:9pt; font-family:Times New Roman">Fax: 212 728 8111</P></TD></TR>
</TABLE> <P STYLE="margin-top:72pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">November&nbsp;16, 2021 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><B><U>VIA EDGAR</U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Securities and Exchange Commission
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Washington, DC 20549 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="8%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman; " ALIGN="left">Credit Suisse Asset Management Income Fund, Inc. </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:8%; font-size:12pt; font-family:Times New Roman">(Securities Act File <FONT STYLE="white-space:nowrap">No.&nbsp;333-259294,</FONT> Investment Company Act File
<FONT STYLE="white-space:nowrap">No.&nbsp;811-05012)</FONT> </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:8%; font-size:12pt; font-family:Times New Roman"><U>Response to Staff Comments on Registration Statement on Form <FONT
STYLE="white-space:nowrap">N-2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></U><U></U> </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Ladies and
Gentleman: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">On behalf of Credit Suisse Asset Management Income Fund, Inc. (the &#147;Fund&#148;) this letter responds to telephonic
comments provided by Kenneth Ellington and Kimberly Browning of the staff (the &#147;Staff&#148;) of the Securities and Exchange Commission (the &#147;SEC&#148;) on September&nbsp;15, 2021 and September&nbsp;30, 2021, respectively, regarding the
registration statement on Form <FONT STYLE="white-space:nowrap">N-2</FONT> (the &#147;Registration Statement&#148;) filed by the Fund on September&nbsp;3, 2021. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">For the convenience of the Staff, the comments are reproduced below. We have discussed the Staff&#146;s comments with representatives of the
Fund and the Fund&#146;s investment adviser. The Fund&#146;s responses to the Staff&#146;s comments are set out immediately under each comment. The Fund anticipates filing any changes described herein in a
<FONT STYLE="white-space:nowrap">pre-effective</FONT> amendment (the &#147;Amendment&#148;) to the Registration Statement, pending any additional comments from the Staff. Unless otherwise indicated, defined terms used herein have the meanings set
forth in the Registration Statement and page numbers are those of the Registration Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><B>Disclosure Comments </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 1</U>: <I>Note that the company and its management are responsible for the accuracy and the adequacy of the disclosure in the
filing, notwithstanding review, comment, or action by the Staff.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 1</U>: The Fund notes the Staff&#146;s comment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 2</U>: <I>Please supplementally confirm to the Staff whether FINRA has approved the underwriting terms of the offering.</I> </P>
<P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">B<SMALL>RUSSELS&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>C<SMALL>HICAGO&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>F<SMALL>RANKFURT&nbsp;&nbsp;&nbsp;&nbsp;
</SMALL>H<SMALL>OUSTON&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>L<SMALL>ONDON&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>L<SMALL>OS</SMALL> A<SMALL>NGELES&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>M<SMALL>ILAN</SMALL> </P>
<P STYLE="margin-top:3pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">N<SMALL>EW</SMALL> Y<SMALL>ORK&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>P<SMALL>ALO</SMALL>
A<SMALL>LTO&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>P<SMALL>ARIS&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>R<SMALL>OME&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>S<SMALL>AN</SMALL> F<SMALL>RANCISCO&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>W<SMALL>ASHINGTON</SMALL> </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 2:</U> The Fund submitted the Registration Statement to FINRA and, on November 2,
2021, FINRA issued a <FONT STYLE="white-space:nowrap">no-objections</FONT> letter in response thereto. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 3</U>: <I>Please
supplementally advise the Staff on whether the Fund has submitted or plans to submit an exemptive or <FONT STYLE="white-space:nowrap">no-action</FONT> request in connection with the offering.</I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 3:</U> The Fund has not submitted and does not plan to submit an exemptive or <FONT STYLE="white-space:nowrap">no-action</FONT>
request in connection with the offering. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 4</U>: <I>Please supplementally inform the Staff under which condition under General
Instruction 1.B of <FONT STYLE="white-space:nowrap">Form&nbsp;S-3</FONT> the Fund has satisfied and specify the market value of voting and <FONT STYLE="white-space:nowrap">non-voting</FONT> common equity held by
<FONT STYLE="white-space:nowrap">non-affiliates,</FONT> and the source and date of such information.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 4</U>: The Fund
submits that it has satisfied condition 1 under General Instruction 1.B of Form <FONT STYLE="white-space:nowrap">S-3</FONT> because, as of September&nbsp;30, 2021, the market value of the Fund&#146;s common shares, which are all voting common
equity, on the NYSE American held by <FONT STYLE="white-space:nowrap">non-affiliates</FONT> was $181,494,165.18, according to the NYSE American. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 5:</U> <I>On page (i)</I><I></I><I>&nbsp;of the Preliminary Base Prospectus in the second paragraph under &#147;Shares of Common
Stock,&#148; please confirm that concurrently with the filing of each prospectus supplement, a legality opinion will be filed with a post-effective amendment relating to such future offering of shares. Please refer to Staff Legal Bulletin
No.</I><I></I><I>&nbsp;19 for additional guidance. </I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 5:</U> The Fund confirms that a legality opinion with respect to the
securities registered in the Registration Statement pursuant to Rule 415(a)(1)(x) under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), will be filed with the Amendment and an updated legality opinion with respect to the
securities offered in each takedown from the Registration Statement will be filed with the post-effective amendment relating to such takedown. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 6</U>: <I>On the same page, in the paragraph beginning &#147;This Prospectus, together with any Prospectus Supplement, . . .&#148;
there is an incorporation by reference statement to the Statement of Additional Information (&#147;SAI&#148;). Please add a hyperlink to the SAI. Please note that Rule 411 under the Securities Act and Rule <FONT STYLE="white-space:nowrap">0-4</FONT>
under the Investment Company Act of 1940, as amended (the &#147;1940 Act&#148;), require the hyperlinking of these exhibits</I>. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 6:</U> The Fund will hyperlink to the SAI, where incorporated by reference in the Prospectus, in the Amendment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 7</U>: <I>Please revise the Prospectus Summary to clarify whether investment strategies and risks described therein are
&#147;principal&#148; (e.g., with headings) and relocate <FONT STYLE="white-space:nowrap">non-principal</FONT> strategies and risks outside of the Prospectus Summary. Please identify that these risks are
<FONT STYLE="white-space:nowrap">non-principal.</FONT> </I> </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 2 - </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><I>Please refer to the instruction to Item 3.2 of Form
<FONT STYLE="white-space:nowrap">N-2.</FONT> See also 8.2(b)(1) and Item 8.3(a) and Item 8.4 and Instruction 1 thereto.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response
7</U>: The Fund will identify the risk factors in the Prospectus Summary as &#147;principal&#148; in the Amendment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 8</U>:
<I>Please revise the Prospectus Summary to clarify whether the incorporated risks and strategies relate to the principal strategies and risks or otherwise satisfy the Form <FONT STYLE="white-space:nowrap">N-2</FONT> requirement.</I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 8</U>: The Fund will identify the strategies and risk factors in the Prospectus Summary as &#147;principal&#148; in the Amendment.
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 9</U>: <I>On page 1 of the Prospectus Summary, under &#147;Investment Objective and Policies,&#148; please provide the date of
filing and period covered for the annual reports incorporated by reference. Make this change globally for similar hyperlinks (e.g., the proxy statement) as well.</I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><U>Response 9</U>: The requested change will be made in the Amendment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 10</U>: <I>On page 1 of the Prospectus Summary, under &#147;Use of Leverage,&#148; in the first sentence, please delete &#147;or
through other transactions&#148; and specify each intended method of leverage that may be used in plain English. If there are other transactions, please list those out. This comment applies to all similar uses of &#147;other transactions.&#148;</I>
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 10</U>: The referenced disclosure will be deleted in the Amendment, as the Fund does not engage in transactions other than
those already listed. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 11:</U> <I>On page 1 of the Prospectus Summary, under &#147;Use of Leverage&#148; please clarify why
&#147;the total leverage of the Fund is currently expected to range between 20% and 30% of the Fund&#146;s total assets,&#148; and revise accordingly since the Fund is engaged in leverage activities.</I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 11</U>: The Fund is party to the Credit Agreement, which is described in the Registration Statement and filed as Exhibit (k)(8) to
the Registration Statement. Pursuant to the Credit Agreement, the Fund may increase or decrease its borrowings over time. The range disclosed by the Fund is the percentage of the Fund&#146;s total assets that it currently expects to borrow through
the Credit Agreement. The aforementioned disclosure will be clarified in the Amendment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 12</U>: <I>Page 2 of the Prospectus
Summary, under &#147;Use of Leverage,&#148; states that &#147;[t]he Fund does not currently intend to issue or register preferred shares or commercial paper.&#148; Please either confirm that Fund has no intent to issue preferred shares or commercial
paper for 12 months after the effective date of the Registration Statement, or disclose that in the registration. If the Fund intends to issue such securities, please revise the fee table and disclose accordingly.</I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 12</U>: The Fund confirms that it has no intent to issue preferred shares or commercial paper for 12 months after the effective
date of the Registration Statement. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 3 - </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 13</U>: <I>Page 16 of the Prospectus, under &#147;Use of Leverage&#151;Credit
Agreement,&#148; discusses the Fund&#146;s borrowings under the Credit Agreement, stating it equaled &#147;approximately 24%.&#148; Please express the Fund&#146;s borrowings under the Credit Agreement as a dollar amount. See e.g., Credit Suisse High
Yield Bond Fund. Please add this information to the Prospectus Summary section of &#147;Use of Leverage&#148; on page 1.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response
13</U>: The requested change will be made in the Amendment. The Fund notes that this information is also provided in the description of the Credit Agreement in the Fund&#146;s semi-annual report for the fiscal period ended June&nbsp;30, 2021, which
is incorporated by reference in this section of the Prospectus. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 14</U>: <I>On page 2 of the Prospectus Summary, under
&#147;Risks,&#148; please specify that the incorporated risks are &#147;principal&#148; risks and not general risks</I>. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response
14</U>: The Fund will add a reference to &#147;principal&#148; risks in the above-referenced disclosure in the Amendment. The Fund notes that Item 8.3.a of Form <FONT STYLE="white-space:nowrap">N-2</FONT> requires disclosure of the principal risks
of an investment in the Fund as well as &#147;those factors generally associated with investment in a company with investment objectives, investment policies, capital structure, or trading markets similar to the [fund&#146;s].&#148; As a result, the
Fund believes the reference to &#147;general&#148; risks is also appropriate and plans to retain the reference to &#147;general&#148; on page 2 of the Prospectus Summary. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 15</U>: <I>On page 2 of the Prospectus Summary, under &#147;Information Regarding the Investment Adviser,&#148; the advisory fee
calculation does not align with the formulation in the Amended and Restated Investment Advisory Agreement that was filed as Exhibit (g)(2) to the Registration Statement. Please revise in plain English and consider providing an example of the
advisory fee calculation in the Prospectus. Please also clarify what is meant by &#147;averaging&#148; described in the Prospectus.</I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 15</U>: The Fund will revise the disclosure regarding the advisory fee calculation as follows: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:8%; margin-right:8%; font-size:12pt; font-family:Times New Roman" ALIGN="justify">Credit Suisse receives from the Fund, as compensation for its advisory services, <STRIKE></STRIKE><STRIKE>an
annual</STRIKE> <B><U>a</U></B> fee, computed weekly and payable quarterly <STRIKE>as follows</STRIKE> <STRIKE></STRIKE><B><U>at an annual rate of</U></B> 0.50% <B><U>of an average weekly base amount which, with respect to each quarter, is</U></B>
the average of the lower of <B><U>(i)</U></B>&nbsp;the <STRIKE></STRIKE><STRIKE>weekly</STRIKE> stock price (market value) of the Fund&#146;s outstanding shares <STRIKE>or</STRIKE> <STRIKE></STRIKE><B><U>and (ii)</U></B> <STRIKE>its average
weekly</STRIKE> <STRIKE></STRIKE><B><U>the Fund&#146;s</U></B> net assets<B><U>, in each case determined as of the last trading day for each week during the relevant quarter</U></B>. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 16</U>: <I>On page 15 of the Prospectus, under &#147;Use of Leverage,&#148; is the statement &#147;During periods in which the Fund
is using leverage, the fees paid to the Advisor will be higher than if the Fund did not use leverage, because the fees paid will be calculated on the basis of the Fund&#146;s Managed Assets, which includes the proceeds from leverage&#148; consistent
with the description of the fee payable in the Prospectus? What constitutes managed assets under the advisory fee agreement?</I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 16</U>: The above-referenced disclosure will be removed in the Amendment. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 4 - </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 17</U>: <I>The disclosure</I> <I>on page 2 of the Prospectus Summary under
&#147;Information Regarding the Investment Adviser &#151; Potential Conflicts of Interest&#148; states that &#147;Because the Investment Adviser receives a fee based on assets,</I> <I>it will benefit from the increase in assets that will result from
offerings of Shares</I>.<I>&#148; What does it mean to receive a fee based on &#147;assets&#148;?</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 17</U>: The Fund will
revise this sentence in the Amendment as follows: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:8%; margin-right:8%; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><STRIKE>Because the Investment Advisor receives a
fee</STRIKE> <STRIKE></STRIKE><B><U>If the Investment Adviser&#146;s advisory fee, as described above, is calculated</U></B><B> </B>based on <B><U>the net</U></B> assets <B><U>of the Fund, the Investment Adviser will</U></B><B>
</B><STRIKE></STRIKE><STRIKE>it will</STRIKE> benefit from the increase in <B><U>Fund </U></B>assets that will result from offerings of Shares. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 18</U>: <I>Please confirm that Footnote 2 to the fee table on page 4 of the Prospectus accurately discloses applicable fees under
the Fund&#146;s Dividend Reinvestment and Cash Purchase Plan described in the Fund&#146;s Annual Report. </I><I>In addition, please add the $5 per sale or per voluntary cash payment transaction fee to the fee table line item for &#147;Dividend
Reinvestment Plan Fees.&#148; See e.g., Credit Suisse High Yield Bond Fund.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 18</U>: The requested changes will be made in
the Amendment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 19</U>: <I>Please supplementally confirm whether the expenses of short sales have been included in the
calculation of &#147;Other Expenses.&#148; If not, please include such expenses in the calculation.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 19</U>: The Fund
confirms that it has not engaged in short sales, and such expenses have not been included in the calculation of &#147;Other Expenses.&#148; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 20</U>: <I>On page 4 of the Prospectus under footnote 3, please briefly add disclosure regarding the advisory fee payable to the
Investment Adviser.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 20</U>: The requested change will be made in the Amendment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 21</U>: <I>On page 4 of the Prospectus under footnote 4, please expand the footnote to state that common shareholders will bear
these costs.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 21</U>: The requested change will be made in the Amendment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 22</U>: <I>Please explain why &#147;Other Expenses&#148; have been estimated on page 4 of the Prospectus in footnote 5</I>. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 22</U>: The expenses shown under Annual Fund Operating Expenses reflect the Fund&#146;s expenses for the fiscal year ended
December&nbsp;31, 2020. Accordingly, the aforementioned footnote has been deleted. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 23</U>: <I>On page 8 of the Prospectus,
under &#147;Investment Objectives and Policies,&#148; please distinguish principal from <FONT STYLE="white-space:nowrap">non-principal</FONT> strategies. Please clarify that principal information is being incorporated by reference.</I> </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 5 - </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 23</U>: The requested change will be made in the Amendment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 24</U>: <I>On page 9 of the Prospectus, under &#147;Investment Objectives and Policies &#150; Restricted and Illiquid
Securities,&#148; the section reads as follows: &#147;The Fund </I><I><U>may</U></I><I> invest without limit in securities that are not readily marketable. These include securities which are not registered under the Securities Act of 1933, as
amended (the &#147;Securities Act&#148;), and not publicly traded.&#148; (emphasis added). Please clarify whether the Fund is actually engaging in a strategy of investing in illiquid securities, and please make sure that this is disclosed accurately
in the present tense.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 24</U>: The Fund will revise the first sentence of the aforementioned disclosure in the Amendment
as follows: &#147;The Fund <U><B>currently invests</B></U> <STRIKE>may invest without limit</STRIKE> in securities that are not readily marketable.&#148; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 25</U>: <I>On page 11 of the Prospectus, under &#147;Investment Objectives and Policies &#150; Portfolio Investments &#150; Senior
Loans,&#148; please clarify whether senior loans include bank loans. Additionally, the principal risks do not indicate that bank loans may not be securities and do not have the protections of the federal securities laws. Please disclose to the Staff
whether the Fund has considered adding this disclosure, and if not, explain why it does not think it is necessary</I>. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response
25</U>: The Fund will clarify in the Amendment that senior loans include bank loans. In the Amendment, the Fund will also add the requested disclosure indicating that bank loans may not be securities and, in such circumstances, do not have the
protections of the federal securities laws. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 26</U>: <I>On the same page, please describe the applicable collateral and
disclose whether Senior Loans will be fully or partially collateralized. If so, include relevant risk disclosure.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 26</U>:
The Fund will include a description of the applicable collateral in the Amendment. The Fund respectfully submits that the principal risk disclosure incorporated by reference to the Annual Report discloses the risks associated with collateral
underlying Senior Loans. The risk disclosure states, in relevant part: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:8%; margin-right:8%; font-size:12pt; font-family:Times New Roman" ALIGN="justify">&#147;Like other debt
instruments, Senior Loans are subject to the risk <FONT STYLE="white-space:nowrap">of&nbsp;non-payment&nbsp;of</FONT> scheduled interest or principal. <FONT STYLE="white-space:nowrap">Such&nbsp;non-payment&nbsp;would</FONT> result in a reduction of
income to the Fund, a reduction in the value of the investment and a potential decrease in the net asset value per share of the Fund. There can be no assurance that the liquidation of any collateral securing a loan would satisfy the borrower&#146;s
obligation in the event <FONT STYLE="white-space:nowrap">of&nbsp;non-payment&nbsp;of</FONT> scheduled interest or principal payments, or that such collateral could be readily liquidated. <I>This is particularly the case where a senior loan is not
backed by collateral or sufficient collateral at the time such senior loan is issued</I>&#148; (emphasis added). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 27</U>: <I>On
page 12 of the Prospectus under &#147;Investment Objectives and Policies &#150; Portfolio Investments &#150; Equity Securities,&#148; if the Fund invests or expects to invest in contingent convertible </I>
</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 6 - </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">
<I>securities (&#147;CoCos&#148;), consider adding disclosure in the appropriate location. Please supplementally confirm whether the Fund currently invests in CoCos and the amount the Fund
intends to invest in CoCos.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 27</U>: The Fund confirms that it currently does not invest in CoCos and therefore no changes
are required. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 28</U>: <I>On page 15 of the Prospectus, under &#147;Investment Restrictions,&#148; please note that the
following sentence does not apply to the Fund&#146;s fundamental investment restrictions regarding borrowings: &#147;The percentage restrictions set forth below, as well as those contained elsewhere in this Prospectus, apply at the time a
transaction is effected, and a subsequent change in a percentage resulting from market fluctuations or any other cause other than an action by the Fund will not require the Fund to dispose of portfolio securities or take other action to satisfy the
percentage restriction.&#148;</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 28</U>: The requested change will be made in the Amendment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 29</U>: <I>On page 15 of the Prospectus, under &#147;Investment Restrictions&#148; the seventh restriction regarding concentration
is required by Form <FONT STYLE="white-space:nowrap">N-2</FONT> to apply to a &#147;group of industries.&#148; If the Fund cannot revise the investment restriction because of the need to obtain shareholder approval, the Staff would not object to a
footnote adding that clarification.</I><I> Please confirm supplementally that the Fund&#146;s industry classifications will be reasonable and not overly broad. See Guide 19 to Form N-1A.</I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 29</U>: The Amendment will include a notation to the Fund&#146;s fundamental restriction regarding concentration reflecting that
such restriction applies to investments in a particular industry and or a group of industries. The Fund confirms that its determination of industry classifications will be reasonable and not overly broad, in line with the guidance issued in Guide 19
to Form N-1A. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 30:</U> <I>Please clarify the meaning of &#147;extraordinary or emergency purposes&#148;</I> <I>on page 19 of
the Prospectus under &#147;Temporary Borrowings.&#148;</I> </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 7 - </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 30</U>: The Fund submits that the aforementioned disclosure describes
&#147;extraordinary or emergency purposes&#148; as including the payment of dividends and the settlement of securities transactions that otherwise might require untimely dispositions of Fund securities. Accordingly, the Fund believes that the
current disclosure is adequate and respectfully declines to make any clarifying changes. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 31</U>: <I>On page 19 of the
Prospectus, under &#147;Risks and Special Considerations,&#148; please revise to distinguish between principal and <FONT STYLE="white-space:nowrap">non-principal</FONT> risks.</I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 31</U>: The requested change will be made in the Amendment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 32</U>: <I>On page 21 of the Prospectus, under </I><I>&#147;</I><I>Risks and Special Considerations &#150; Securities Lending
Risk,</I><I>&#148;</I><I> please expand this paragraph to disclose associated costs. This does not appear in the fee table or in an expense example. Please state that the Fund bears the entire risk of loss for any collateral in connection with
securities lending. Please also disclose how income is divided, and state that the board has a fiduciary obligation to recall securiti</I><I>es to vote proxies if it has knowledge that a material event will occur.</I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 32</U>: The Fund will revise &#147;Securities Lending Risk&#148; in the Amendment as follows: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:8%; font-size:12pt; font-family:Times New Roman" ALIGN="justify">The Fund may lend its portfolio securities to banks, brokers, dealers and other financial institutions who need to borrow
securities in order to complete certain transactions, such as covering short sales, avoiding failures to deliver securities or completing arbitrage operations. <B><U>The Fund&#146;s securities lending arrangement provides that the Fund and its
securities lending agent will share the net income earned from its securities lending activities</U>.</B> In connection with its loans of portfolio securities, the Fund may be exposed to the risk of delay in recovery of the loaned securities or
possible loss of rights in the collateral should the borrower become insolvent. <I></I><STRIKE><I>The Fund also bears the risk of loss on the investment of cash collateral</I>.</STRIKE> There is also the risk that, in the event of default by the
borrower, the collateral might not be sufficient to cover any losses incurred by the Fund. <B><U>The Fund bears the entire risk of loss for any collateral in connection with securities lending</U>.</B> <I><U>The Fund also bears the risk of loss on
the investment of cash collateral.</U> </I>There can be no assurance that the return to the Fund from a particular loan, or from its loans overall, will exceed the related costs and any related losses. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">The Fund respectfully submits that the gross income, the fees and/or compensation (including fees paid to the securities lending agent from a
revenue split and rebates paid to borrowers) and net income related to the Fund&#146;s securities lending activities during any given fiscal year are not required to be disclosed by Form <FONT STYLE="white-space:nowrap">N-2,</FONT> and that such
information is disclosed in the Fund&#146;s annual report to shareholders. Such information is also disclosed in response to Item 12 of Form <FONT STYLE="white-space:nowrap">N-CSR.</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">In addition, the Fund respectfully submits that the disclosure regarding securities lending under &#147;Investment Objective and
Policies&#148; includes the following sentence: &#147;In addition, voting rights may pass with the loaned securities but if a material event were to occur affecting an investment on a loan, the loan must be called and the securities voted by the
Fund.&#148; Accordingly, the Fund does not believe that disclosure regarding recalling securities on loan in order to vote proxies is required to be added to &#147;Securities Lending Risk.&#148; </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 33</U>: <I>Under the headings entitled &#147;Incorporation by Reference&#148; in the Prospectus and SAI, please revise each section
to include all applicable documents that are incorporated by reference in the filing (i.e., the proxy statement is not listed under &#147;Incorporation by Reference&#148; in the SAI).</I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 33</U>: The Fund&#146;s proxy statement will be added under &#147;Incorporation by Reference&#148; in the SAI in the Amendment;
all other documents incorporated by reference are listed under &#147;Incorporation by Reference&#148; in the Prospectus and SAI, as applicable. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 34</U>: <I>On page 34 of the Prospectus, under &#147;Incorporation by Reference,&#148; please add disclosure that the SAI will be
provided for free. Please see General Instruction F.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 34</U>: The Fund notes that the first sentence of the paragraph
providing instructions to request documents incorporated by reference in the Prospectus or the accompanying prospectus supplement, as required by General Instruction F, begins with &#147;The Fund will provide <I>without charge</I> to each person,
including any beneficial owner, to whom this Prospectus is delivered, upon written or oral request . . . .&#148; (emphasis added). While the Fund does not believe any change is </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 8 - </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">
necessary to address the Staff&#146;s comment, the Fund will revise the aforementioned disclosure as follows in order to make clearer that the incorporated documents will be provided &#147;free
of charge&#148; upon request: &#147;The Fund will provide<U>, <B>free of charge</B>,</U><STRIKE> without charge</STRIKE> to each person, including any beneficial owner, to whom this Prospectus is delivered, upon written or oral request . . . .&#148;
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 35</U>: <I>Please supplementally confirm that the Fund is aware of its obligations under General Instruction F.4 of Form <FONT
STYLE="white-space:nowrap">N-2</FONT> and that if the Fund sends any of the information that is incorporated by reference into the Prospectus or the SAI to shareholders, it must send any exhibits that are specifically incorporated by reference into
that information.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 35</U>: The Fund confirms the Staff&#146;s comment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 36</U>: <I>On page 1 of the Prospectus Supplement Summary under the heading &#147;Information Regarding the Investment
Adviser,&#148; the disclosure states &#147;Credit Suisse may waive voluntarily a portion of its fees from time to time and temporarily limit the expenses to be borne by the Fund.&#148; Please clarify whether the Investment Adviser is recouping fees
that are subject to a voluntary waiver. If so, please add disclosure about recoupment privilege of the Investment Adviser.</I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 36</U>: The Investment Adviser is not currently voluntarily waiving any of its fees, which will be clarified in the Amendment. Any
future voluntary waiver would not include a recoupment privilege and would be disclosed via supplement to the Fund&#146;s Prospectus, Prospectus Supplement and/or SAI, as appropriate. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 37</U>: <I>On page 14 of the SAI, under &#147;Management of the Fund,&#148; please include the date and file number for the proxy
statement referenced in that section.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 37</U>: The requested change will be made in the Amendment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><B>Accounting Comments </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 38</U>: <I>The Fund has significant loan investments, which we define as greater than 25%. Please confirm whether or not any of the
loans are covenant lite loans (&#147;CL Loans&#148;), the extent of CL Loans, and if the risks are adequately disclosed in the Prospectus. If the Fund holds a significant amount of CL Loans, please revise principal risks disclosure to include the
heightened risks associated with CL Loans.</I> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response 38</U>: The Fund confirms that its loan investments include CL Loans. The
Amendment will be revised to include appropriate principal risk disclosure regarding CL Loans. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Comment 39</U>: <I>In the next
amendment, please ensure that consents are included for both the current and former auditors. See the December</I><I></I><I>&nbsp;30, 1998 Dear CFO Letter, as modified October</I><I></I><I>&nbsp;23, 2020. </I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><I><U>Response 39</U></I><I>: </I>The Fund confirms that consents from both the current and former auditors will be filed with the Amendment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * * * </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">Should you have any
questions concerning the above, please call the undersigned at (212) <FONT STYLE="white-space:nowrap">728-8955.</FONT> </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 9 - </P>


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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Very truly yours, </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><U>/s/ Bissie K. Bonner</U> </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Bissie K. Bonner </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left">Cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman; " ALIGN="left">Lou Anne McInnis, Esq., Credit Suisse Asset Management, LLC </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman; " ALIGN="left">Karen Regan, Credit Suisse Asset Management, LLC </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman; " ALIGN="left">Justin L. Browder, Esq., Willkie Farr&nbsp;&amp; Gallagher LLP </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman; " ALIGN="left">Hannah Fiest, Esq., Willkie Farr&nbsp;&amp; Gallagher LLP </P></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 10 - </P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
